A)Budgeting committees usually have responsibility for the coordination of budgeting activities.
B) Membership on the budgeting committee is restricted most often to accountants because the budget involves numbers.
C) The budgeting committee is responsible for settling disputes between various departments over budget matters.
D) One of the responsibilities of the budget committee is to monitor the organization's progress toward achieving its budget standards.

B) Membership on the budgeting committee is restricted most often to accountants because the budget involves numbers.

Master budget preparation is normally supervised by a committee. The budget committee is responsible for settling disputes among various departments over budget matters. The committee also monitors reports on how various segments are progressing toward achieving their budget goals. The budget committee is not an accounting committee. It is a high-level committee that normally includes the company president, vice presidents of marketing, purchasing, production, and finance, and the controller.
Source: Survey of Accounting 3rd edition